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Denial Of Input Tax Credits: Motor Car




            • ITC 1596




                    • “constructed or converted wholly or mainly for the

                       carriage of passengers.”





                       The purpose for which the vehicle was acquired and the

                       reason for its use is irrelevant





            •ITC 1693



                    • 4x4 = “motor car”

                    • Designed and marketed for the transport of passengers








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